Not to often in our case but I have done the following:I actually drove the items over to them on the way home from the house.

I'm trying to understand specifically which items add/deduct more than others.

There will be a few bigger items like a nice couch and new appliances.

Under New York law, landlords have 14 days after the tenant vacates the property to either return the full security deposit or provide an itemized statement indicating any deductions made from the deposit.If the landlord deducts any expenses from the security deposit, they must provide the tenant with an itemized list detailing each deduction and the corresponding cost.

Inspector comes tells us to repair items 3.

I like when tenants bring their own frig, washer and dryer, the more heavy items they bring, the longer they stay. 

I've got a good list of necessary items I know I want to rehab, however with a portion of the rehab money should I a) purchase a new furnace/air conditioner/water heater? 

My guess though, assuming that QBI doesn't get extended, is that it'll either keep getting carried forward and become a useless extra line item on a tax return to potentially be used in future legislation, or that it'll disappear completely.

@Matt Agnew Flip one of the units with quality stuff, knock out big ticket items, and then list the property as the a value-add opportunity.

I would be very careful with compensating tenant's for maintenance items that were repaired quickly.